From the accompanying points of interest figure the expense of work turnover per representative

Particulars Amount Rs.

A. Preventive Cost

a) Personnel administration 10, 000

b) Medical services 6, 000

c) Welfare 30, 000

d) Pension scheme 40, 000

Total 86, 000

B. Replacement Cost

a) Cost of determination and replacement 6, 050

b) Inefciency of new work - extra wages 4, 000

c) Inefciency of new work - overheads 2, 000

d) Training costs 3, 950

e) Loss of output 2, 500

f) Cost of scrap, instrument and machine breakdown etc 15, 500

Total 34, 000

Great total 1, 20, 000

Normal representatives during the period 1, 000